Delhi High Court held that cancellation of a tax payer’s GST registration does not absolve the tax payer from being held accountable for any statutory non-compliance or absolves it from any liability under the statute.
Delhi High Court held that initiation of reassessment under section 147/148 of the Income Tax Act merely on the basis of DVO report without application of mind by the AO is unsustainable and liable to be quashed.
Allahabad High Court grants bail to Gurmeet Singh Batra in a ₹2645.29 crore GST scam case involving fake firms and fraudulent input tax credit claims.
Rajasthan HC ruled that a refund denial based solely on Circular 135/05/2020-GST is invalid due to conflict with CGST Act. Case remitted for fresh decision.
One Time Settlement (OTS) schemes were launched by the Telangana Government to enable the tax payers to settle the disputed tax amounts under the Telangana Value Added Tax Act (VAT Act) and the Central Sales Tax Act (CST Act).
Reassessment under section 147 was not justified as there was no “close nexus” or “live link” between tangible material and the reason to believe that income had escaped assessment.
Madras High Court ruled that only a registered service provider can file for GST refund, dismissing the refund claim by the recipient in Tvl. Norton Granites case.
Calcutta High Court accepts GST appeal filed late due to accountant oversight, considering pre-deposit made and no lack of bona fide on Assessee’s part.
Gauhati High Court directs refund of Rs. 37.87 lakh to KEC International along with statutory interest, rejecting claims of lost files by Assam tax authorities.
Allahabad High Court held that in case of excess stock found at the time of survey proceedings u/s. 73/74 of GST Act should be initiated. Accordingly, initiating proceedings u/s. 130 read with rule 120 unsustainable and liable to be quashed.
